Current Micro Electro-Mechanical Systems (MEMS) vertical, force-balanced accelerometers require upper and lower sensing plates that need accurate gap control and at least one bond performed on the sensing plate wafer. However, in a three-wafer bonding process, it is hard to control the gap and feature alignment accurately. Also, inaccuracy of the gap also occurs if a single-layer silicon-on-oxide (SOI) wafer is used because an upper sensing plate wafer must be bonded thereto.